By Kenneth Mason, Spencer Fane LLP (January 4, 2017, 11:12 AM EST) -- It's too soon to determine the final contours of the Republican Party's "repeal and replace" of the Affordable Care Act. However, before leaving D.C. for the winter holidays, Congress and President Barack Obama did agree on a provision granting small employers a bit of relief from this statute. Tucked at the very end of the 21st Century Cures Act is a provision allowing certain small employers to offer their employees a health reimbursement arrangement (HRA) that need not be "integrated" with a group health plan. Employees may then use their employer's pretax contributions to such an HRA to pay premiums under individual health insurance policies....